Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Shipping documents from Canada to Belgium is duty and tax free if they
have no commercial value.
Examples of items often shipped as documents include:
- Bids for contracts
- Diplomas
- Examination papers
- Newspapers (only for non-commercial purposes)
- Passports
Some documents have limitations or criteria in order to qualify as
documents only. They are described in the table below.
| Document Type | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Must only be shipped to shareholders or company officials |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Gift cards | Up to 5 allowed if they have an assigned specific value and are
to be used to purchase food and merchandise of a specific
retailer or business |
| Greeting Cards and Invitations | Only considered documents if personalised Non-personalised invitations and greeting cards require an
invoice |
| Manuals (Technical) | Only the appropriate number of manuals is allowed |
| Negatives | Only negatives, slides or print films being sent to a press or
publishing agency are allowed If the items have had value added through press or editorial
charges, they then require an invoice |
| Newsletters | Considered documents if they are intercompany shipments for
intercompany use NOTE: Shipments from a publisher
or printing company are non-documents |
| Newspapers | Must be for non-commercial purposes |
| Stationery | Must be personalised and an appropriate amount for
non-commercial use |
| Traveller's Cheques | Only allowed if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gifts shipped to Belgium from Canada incur no duties or taxes if the
parcel has a value of less than €45 (about $73 CAD).
Above this value, import duties, VAT and excise duties, if applicable,
will be charged.
Shipments from Individual-to-Individual
In order for a gift shipment from Canada to be duty and tax free,
certain conditions apply.
Conditions
- The words "Gift Shipment" or "Unsolicited Gift" are included on the
commercial invoice (see sample)
- It must be from one private individual to another private individual
- The gift's receiver must live in Belgium
- The gifts are for the personal use of the receiver or his/her family
- No payment of any kind is made to the sender
- The shipment has a value no greater than €45 (about $73 CAD)
- The quantity or nature of the goods do not suggest any commercial
intent
Quantity Restrictions
Gifts of coffee, tea, tobacco products, perfumes and alcohol have
quantity restrictions as follows:
- 500 g of coffee and 200 g of coffee extract
- 100 g of tea and 40 g of tea extract
- 50 cigarettes or 25 cigarillos (maximum of 3 g per cigarillo) or 10
cigars or 50 g rolling tobacco (or a proportional amount of these
items)
- 50 g of perfume or 250 mL of eau de toilette
- 2 L of still wine; and one of
- 1 L of distilled spirits with an alcohol content of 22% or less
(for e.g. sake, aperitifs, sparkling wines)
- 1 L of distilled spirits with an alcohol content of 22% or more
(for e.g. whiskeys, liqueurs); or a proportional amount of the
two
Shipments from Business-to-business
Unfortunately, no information could be found at the time of
writing.
Shipments From a Business-to-Individual
If a business in Canada sends a gift valued at less than €22
(about $36 CAD) to an individual in Belgium, no duties, VAT or excise
taxes will be incurred.
The table below shows the duties and VAT charges incurred for a
shipment in 3 different price categories.
| Parcel Value | Duties & Taxes |
|---|
€22 or Less
(about $36 CAD) | No duties
No VAT |
Greater than €22 but
Less than €150
(about $242 CAD) | No duties
VAT charged (21%)
Excise taxes on alcohol, tobacco
and perfumes charged |
Greater than €150
(about $242 CAD) | Import duties apply
VAT charged (21%)
Excise taxes on alcohol, tobacco
and perfumes charged |
*Rates vary depending on the type of good. See here for details. Some examples of how to calculate import duties.
Sample Commercial Invoice for Gifts
Sending Multiple Gifts to Belgium
You may send multiple gifts in one shipment duty and tax free if their
total value is less than €45 (about $73 CAD).
If the shipment is valued over €45 (about $73 CAD) AND has gifts
each valued at less than €45, THEN:
You may add individual gift values up to €45 and be exempt from
duty and taxes. The remainder of the shipment's value will incur taxes
and duties.
For example, you send a parcel with 3 gifts with values of €15,
€25 and €35. You will be allowed an exemption of €40
(€15 gift + €25 gift), but will be required to pay duties
on the €35 gift.
Be sure to:
- Words "Unsolicited Gift: Consolidated Gift Package" appear in
General Description of Goods as well as the Detailed description of
goods (see sample)
- Individually wrap each gift separately and supply a greeting card
- Ensure the names on each tag are different and clearly marked on the
commercial invoice
Sample Commercial Invoice for Gifts
Sources:
https://financienpr.belgium.be/sites/default/files/Customs/FR/Colis/PDF/2017-05-19-tableau-quantites.pdf
https://finances.belgium.be/fr/douanes_accises/particuliers/colis/faq#q8
https://finances.belgium.be/fr/douanes_accises/particuliers/colis/faq#q9
https://infoshopping.be/fr/faq-customer/les-prix-et-les-taxes#taxes
It is easy to ship your personal effects to Belgium from Canada.
By following the rules established by the European Union, you will be
able to bring your goods into Belgium without paying duties and taxes.
Moving Temporarily
DISCLAIMER: No information was found
regarding students & non-student shipping personal effects to Spain.
However, since Spain is part of the EU, rules should be similar to
other EU countries, such as Germany. Therefore, personal effects
should be exempt from duties and taxes.
Moving Permanently
If you are moving to Belgium from Canada permanently, you may bring
your personal effects without paying duties and taxes by following a
few rules.
You must ensure that your personal effects:
- have been in your possession for at least 6 months
- have been used by you in your residence in Canada for at least 6
months
- are intended to be used by you in your new residence in Belgium
Conditions
- You have lived outside of the EU for at least 12 consecutive months
- Your goods are to arrive in Belgium within 12 months of establishing
your residence in Belgium
- For a period of 1 year from living in Belgium, you are not to lend,
rent or transfer your personal effects to anyone
Personal Effects Checklist
The following documents must be submitted to Customs officials in one
of 3 languages: French, Dutch, or German, depending on the area of
Belgium you are shipping your personal effects to.
- 5 copies and the original of the inventory list of your household
goods; the list is to be dated and signed, and all electrical
devices are to be listed with serial numbers
- Paperwork proving that your residence has been outside of Belgium
for at least 12 months
- Copy of passport
- Original Air Waybill or Bill of Lading
Sources:
https://financien.belgium.be/nl/douane_accijnzen/particulieren/verhuizen
https://www.belgium.be/fr/logement/demenagement/vers_la_belgique/biens_personnels
https://diplomatie.belgium.be/en/services/travel_to_belgium/studying_in_belgium
https://dofi.ibz.be/en/themes/third-country-nationals/study
Sample Commercial Invoice for Personal Effects
Shipping foodstuffs from Canada to Belgium may be done within the
quantity restrictions listed below.
You May Ship
- Infant food: Maximum of 2 kg
- Food for medical purposes: Maximum of 2 kg
- Frog legs: Maximum of 2 kg
- Fish products: Maximum of 20 kg
- Insects, eggs, live molluscs and snails to a maximum of 2 kg
- Caviar: Maximum of 125 g
- Olives stuffed with fish
- Honey (without any honeycomb): Maximum of 2 kg
- Chocolate, confectionary and baked goods in reasonable quantities
*These conditions apply: The foods are a commercial, shelf-stable
product in an unopened container labelled with a registered trademark.
Do Not Ship
- Potatoes
- Fruits and vegetables
- Meat and milk, and products made from them
- Live lobsters and crabs
Sources:
https://finances.belgium.be/fr/douanes_accises/particuliers/voyager/des-marchandises-%C3%A9trang%C3%A8res-import%C3%A9es-vers-la-belgique-0
Sample Commercial Invoice for Food, Chocolate, Candies
Advertising material includes items that are handed out to promote
products or services.
They can be shipped to Belgium from Canada duty and tax free if they
are of negligible value.
Advertising items include:
- Catalogues
- Price lists
- Advertising posters
- Calendars
- Photographs
- Films
In order to qualify for duty and tax free exemption:
- Write 'Promotional Material - Not for Resale' on the commercial
invoice in the general description of goods
- Items are of negligible value
Sources:
https://treaties.un.org/Pages/showDetails.aspx?objid=0800000280030df6
Sample Commercial Invoice for Promotional Material
As a member of the European Union, Belgium allows products to be
repaired without duties and taxes being charged under the inward
processing rules of the EU.
Inward processing means goods from outside the EU brought into the EU
to have work done on them, such as repairs.
Items Under Warranty
As Belgium and Canada are participants in a free-trade agreement
(CETA), repairs under warranty returning to Canada from Belgium are
duty-free and will not be charged GST
Items No Longer Under Warranty
If a piece of equipment no longer under warranty was sent to Belgium
for repair and is returning to Canada, GST will be charged on the
value of the repair and any new parts needed to do the repair.
Sending Product for Repair to Belgium
When sending product for repair to Belgium, include the following
information on the parcel:
- Write 'REPAIR & RETURN' on the commercial invoice under General
Description or Remarks (see sample)
- Indicate the Serial/Product number under the Detailed Description of
Goods section on the commercial invoice
- Include a copy of the Repair Contract with all your export
documentation
Returning Product After Repairs are Completed
If your product has been repaired in Canada and is returning to
Belgium, ensure to do the following:
- Write 'REPAIR & RETURN' on the commercial invoice in the General
Description or Remarks section (see sample)
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to Belgium
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state 'REPAIR & RETURN' under the
General Description or Remarks, and include the estimated time of
return (see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
Sources:
https://finance.belgium.be/sites/default/files/Customs/EN/PDF/Ondernemingen/Fiche12_Authorisation-for-inward-processing_ENG.pdf
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Procedures/Inward-processing/inward-processing_node.html
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
Sample Commercial Invoice for Warranty Repair
Belgium allows for the temporary importation of goods without paying
duties or taxes for a period of no more than 24 months.
Under certain circumstances, customs authorities may allow an
extension beyond 24 months, but this will require justification.
Be sure to indicate the return date of the goods on the commercial
invoice.
Goods that are often part of a temporary import include:
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth
- Items that will be used or displayed at a fair, exhibition or event
- Objects of art for a public exhibit
- Commercial samples
- Scientific, medical and professional equipment
- Equipment required to evaluate and test the operation of other goods
and equipment
- Tools and specialised equipment required for repairing, exploring,
producing or manufacturing
Temporary admissions are expected to follow the points below. The
goods:
- are intended for a particular use
- will remain unchanged other than from normal wear-and-tear
- can be maintained and repaired so that they will function as
expected
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Belgium, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
1. Complete a Commercial Invoice Only
This is the simplest and quickest option. See example.
NOTE: You should be aware that shipping
using this method doesn't guarantee that your items will be imported
duty/tax free. Not all brokers will clear goods as temporary imports
(i.e. UPS, Fedex, DHL), nor is it a guarantee that customs won't charge
any duties and taxes.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
the country. It's also great because once you have an ATA Carnet, it
is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here: http://www.chamber.ca/carnet/
In addition to the 2 options listed above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, allowing for
normal wear and tear; maintenance and minor repairs are allowed
under certain conditions
- If an ATA Carnet is used, the goods may stay no longer than 1 year
in Belgium
NOTE: If the above conditions are not followed,
duties and taxes will be charged as though the goods have been imported
permanently.
Temporary Import Checklist
- Commercial Invoice clearly stating "Temporary Import" including the
return date. This must be written in the General Description section
- Include your ATA Carnet with your shipment (if applicable)
Sources:
http://belgianchambers.be/en/zakendoen-in-het-buitenland/vragen-over-ata-carnets/
https://finance.belgium.be/sites/default/files/Customs/EN/PDF/Ondernemingen/Fiche8_authorisation-for-temporary-admission_ENG.pdf
https://ec.europa.eu/taxation_customs/specific-use_en
https://taxation-customs.ec.europa.eu/document/download/1bdaa892-93fe-4809-93e7-7ead3ea5ebb0_en
https://acrosslogistics.com/blog/en/temporary-importation
Sample Commercial Invoice for Temporary Imports
